120-Day Timeline In S.132B Income Tax Act For Deciding Assessee's Plea To Release Seized Assets Not Mandatory: Delhi High Court

The Delhi High Court has held that the 120-day period prescribed under the second proviso to Section 132B(1)(i) of the Income Tax Act, 1961 for deciding an assessee's request for release of seized assets is not mandatory, and a decision taken beyond the said period does not automatically become invalid.A division bench of Justices V. Kameswar Rao and Vinod Kumar was dealing with a...

Allahabad High Court Annual Tax Digest 2025

Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay...

'Baseless Claims Cannot Discredit Documents By Competent Authorities': J&K&L High Court Reiterates Need For Specific Pleadings In Fraud Cases

Underscoring the necessity of precise pleadings while alleging fraud, the High Court of Jammu & Kashmir and Ladakh has held that making sweeping and baseless allegations as to the veracity of the documents issued by the competent authorities would not make such documents unreliable.A bench of Justice Sanjay Dhar emphasised that it is essential for a litigant to give full particulars of the alleged fraud supported by material. These observations were made while dismissing a petition that...

Arbitration Clause In Expired Lease Cannot Be Invoked To Execute Fresh Lease: Calcutta High Court

The Calcutta High Court has recently held that an arbitration agreement in an expired lease deed cannot be automatically extended to govern disputes relating to the execution of a fresh lease, even if the proposed lease is claimed to arise from prior correspondence between the parties. Justice Aniruddha Roy in an order dated 23 December, 2025, dismissed an application filed by HDFC...

Punjab & Haryana High Court Quashes 2006 MBBS Admission Cheating Case Against Ex-WB Guv, DY Patil University

The Punjab and Haryana High Court has quashed a nearly two-decade-old criminal complaint alleging cheating and criminal breach of trust in connection with a purported MBBS admission, holding that the petitioners could not be subjected to criminal prosecution merely because a third party had allegedly cheated the complainant by misusing their name and documents.Justice Vinod S. Bhardwaj said, "complainant has been cheated of the money on the strength of the misrepresentation made by Sachin Shah,...

Punjab & Haryana High Court Monthly Digest: November 2025

Nominal IndexChattan Singh v. The Deputy Commissioner-cum-Presiding Officer, Maintenance Appellate Tribunal, Mohali, District Mohali and others 2025 LiveLaw (PH) 423Pankaj Kumar v. State of Haryana and others 2025 LiveLaw (PH) 424Gurpreet Singh v. State of Punjab and others 2025 LiveLaw (PH) 425Amit Ahalawat v. State of Haryana and others 2025 LiveLaw (PH) 426Jagwinder Singh @ Jagga v....

Presence Of A Capable Parent Excludes Application Of 'Child In Need Of Care & Protection' Under JJ Act: J&K&L High Court

The Jammu and Kashmir High Court held that a child who is being adequately cared for by her parent cannot be brought within the definition of a “child in need of care and protection” under the Juvenile Justice Act, 2015.A bench of Justice Sanjay Dhar, while allowing the petition, observed that the Committee's reasoning was fundamentally flawed.It said that “The reasoning adopted by the Committee in taking cognizance of the complaint and conducting enquiry into the case relating to the respondent...

Calcutta High Court Temporarily Bars Use of 'Liv.72' Mark Over Similarity With Himalaya's Liv.52

The Calcutta High Court on Tuesday temporarily restrained Shimla Drugs Health Care Pvt. Ltd. and its associate from using the mark “Liv.72” for a health product, holding that it is deceptively similar to Himalaya Global Holdings Ltd.'s well-known liver health product “Liv.52.” A single bench of Justice Ravi Krishan Kapur observed that the long-standing trademark and packaging...

Delhi Air Pollution: High Court Asks GST Council To Decide On Lowering, Abolition Of GST On Air Purifiers 'At The Earliest'

The Delhi High Court on Wednesday (December 24) directed the GST Council to convene a meeting and decide the issue of lowering or abolishing of GST on air purifiers at the earliest keeping in mind the prevailing air quality situation in Delhi and nearby areas. The court passed the order while hearing a PIL against 18% GST imposed on air purifiers and to declare the same as a medical device. Considering the function performed by air purifiers, the court was of the prima facie view that GST...

RBI Circulars Restricting Co-operative Banks From Accepting Demonetised Notes Valid: Rajasthan High Court

The Rajasthan High Court has rejected a bunch of petitions filed by primary agricultural credit societies seeking acceptance of the demonized notes of Rs. 500 and Rs. 1000 held by these societies, and upheld RBI's 2016 circulars barring District Central Cooperative Banks from accepting the demonized notes.The division bench of Dr. Justice Pushpendra Singh Bhati and Justice Anuroop Singhi...

Delhi High Court Upholds Injunction Against Use Of 'Medilice Lice Killer' For Anti-Lice Hair Oil

The Delhi High Court has recently upheld an injunction restraining Rapple Healthcare from using the mark “Medilice Lice Killer” for its anti-lice hair oil, holding that it infringed and amounted to passing off of the registered trademark “MEDILICE” owned by Wings Pharmaceuticals Private Limited. The court, however, reduced the damages awarded to Wings Pharmaceuticals from Rs 10 lakh to Rs 3 lakh. A division bench of Justice C Hari Shankar and Justice Om Prakash Shukla dismissed an appeal...

Software Receipts Can't Be Taxed On PE Assumption Already Rejected By ITAT: Delhi High Court

The Delhi High Court has held that software receipts cannot be subjected to tax deduction at source (TDS) on the assumption of a Permanent Establishment (PE) when such an assumption has already been rejected by ITAT, setting aside a withholding certificate issued under Section 197 of the Income Tax Act.A division bench of Justices V. Kameswar Rao and Vinod Kumar was dealing with a petition...